CAG finds ₹99.39 crore tax liability from 28 inactive taxpayers

This audit examined the revenue sector and economic, social, and general sectors of the Government of National Capital Territory of Delhi (GNCTD) for the year ended 31 March 2023, with specific compliance checks covering GST periods from 2018-19 to 2021-22.

Government of National Capital Territory of Delhi (GNCTD), including the Department of Revenue, Department of Trade and Taxes, Delhi Subordinate Services Selection Board, Department of Energy, Department of Health and Family Welfare, Department of Industries, Department of Information Technology, Public Works Department, Department of Transport, and Urban Development Department.

• Short payment of Stamp Duty and Registration Fee of ₹ 1.91 crore due to incorrect application of Agricultural rates.
• Wasteful expenditure of ₹ 1.05 crore on conducting examination for Junior Engineer posts by the Delhi Subordinate Services Selection Board.
• Avoidable payment of ₹ 1.93 crore by the Department of Health and Family Welfare due to a deficient contract.
• Unfruitful expenditure of ₹ 29.45 crore by the Department of Industries.
• Avoidable payment of ₹ 5.63 crore by the Public Works Department on deviated quantities relating to dewatering.
• Loss of interest of ₹ 5.50 crore by the Department of Transport due to delay in investment of surplus funds.
• Avoidable payment of ₹ 1.56 crore by the Urban Development Department.
• Five taxpayers who generated 759 E-Way Bills had not discharged tax liabilities of ₹ 4.68 crore despite outward supplies of ₹ 33.89 crore.
• 15 taxpayers generated 580 E-Way Bills with a tax liability of ₹ 31.46 crore but did not file GSTR3B returns.
• 28 cancelled taxpayers generated 3,629 E-Way Bills with a tax implication of ₹ 99.39 crore and none filed GSTR-10 returns.
• Test-checks revealed non/short levy of tax/fees and irregularities involving ₹ 220.59 crore in 145 cases, to which departments did not provide any reply.

Written from the document by AI, and checked against it. The original below is authoritative.

The original document